Not in the case of the small business concessions.
The sale of these businesses are CGT exempt, therefore tax free. So no tax has been paid on the sale of the asset and no tax is paid in super. So these monies are truly tax free.
In the case of the $150k/$450k it is correct that tax has already been paid.
https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/Small-business-CGT-concessions/
